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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ACIT, Circle 35(1) vs. Sh. Luv Bhatia Room no.805 31 B/2 Block E 2 Rajpur Road Pratyaksh Kar Bhawan New Delhi 110 054 Minto Road PAN: AHIPB 1246 Q New Delhi (Appellant) (Respondent) Appellant by : None. Respondent by : Sh. Pradeep Sobti, C.A. O R D E R This is an appeal filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs.10 lakhs. 1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above the appeal by the revenue is dismissed in limine.
In the result revenue’s appeal is dismissed in limine. Order pronounced in the Open Court on 26th July, 2016.